On June 1, the company collected $33,600 cash, which is for services to be performed over the next 12 months. For the following two separate cases, prepare the adjusting entry and determine the balance of Deferred Service Revenue at year-end. Case A: $33,600 was credited to Service Revenue during the year. Case B: $33,600 was credited to Deferred Service Revenue during the year. Ref. Case A Service Revenue Account Name Deferred Service Revenue Balance of Deferred Service Revenue at year-end: $ Account Name Ref. Case B Deferred Service Revenue Service Revenue Balance of Deferred Service Revenue at year-end: $ X X Dr. Dr. 0 0 Cr. Cr. 0x x 0x X

Onjune 1, the compary collected 133,600 cosh wich is for services to be peiformed over the next 12 momhis, For the foliowing two separate caseh, prepare the adjusting entry and determine the balance of Delecred Service hevenue at year and Case s32,600 was credited to Service hreverue durnc the year. Cale E: \$3a,600 was crected to Deferred service Revenue during the year: Balante of Deferred Senvce Revenue at year-end 3 x Balarke of Deferred Semice levenie at year and 1